Methodology, Fixed Assets and Consumer Durable Goods in the United States, 1925-97 | September 2003

The Measurement of Depreciation in the NIPA's | SCB, July 1997

BEA Rates of Depreciation, Service Lives, Declining-Balance Rates, and Hulten-Wykoff categories | February 2008

October 15, 2009
The "Detailed Fixed Assets Tables" have been updated to incorporate the results from the 2009 comprehensive revision of the national income and product accounts, reflecting new estimates for 2008 and revised estimates as far back as 1901. These tables present detailed estimates of net stocks, depreciation, and investment by type and by NAICS industry for private residential and nonresidential fixed assets. In addition, detailed estimates for net stocks, depreciation, and investment are available for the first time for consumer durable goods. This newly available level of detail is consistent with the level of detail presented in NIPA underlying detail Table 2.4.5U.

October 1, 2009
The government "Standard Fixed Assets Tables" and “Private Fixed Investment Reconciliation Tables” have been updated to incorporate the results from the 2009 comprehensive revision of the national income and product accounts. The "Standard Fixed Assets Tables" present estimates of net stocks, depreciation, fixed investment, other changes in volume of assets and the average age of net stocks for fixed assets and consumer durable goods. Also with this update, the quantity index for private fixed investment in aircraft (Fixed Assets Table 2.8, line 24) has been updated to reflect corrected estimates for years 1921-1942.The corresponding “Detailed Fixed Assets Tables” are currently unavailable, but will be posted in the near future.

September 4, 2009
The private "Standard Fixed Assets Tables" have been updated to incorporate the results from the 2009 comprehensive revision of the national income and product accounts. The "Standard Fixed Assets Tables" present estimates of net stocks, depreciation, fixed investment, other changes in volume of assets and the average age of net stocks for fixed assets and consumer durable goods. The government “Standard Fixed Assets Tables,” "Detailed Fixed Assets Tables," and “Private Fixed Investment Reconciliation Tables" are currently unavailable, but will be posted in the near future. Note, the “other changes in volume of assets” tables are new and only appear in section 1. These tables present estimates of disaster and war losses, which are no longer included in depreciation estimates. For more information on the new treatment of disaster and war losses, please see Eugene P. Seskin and Shelly Smith, “Preview of the 2009 Comprehensive Revision of the NIPAs, Changes in Definitions and Presentations,” SURVEY 89 (March 2009): 10-27. (http://www.bea.gov/scb/pdf/2009/03%20March/0309_nipa_preview.pdf)

August 21, 2008
The "Standard Fixed Assets Tables," "Detailed Fixed Assets Tables" and “Private Fixed Investment Reconciliation Tables" have all been updated to incorporate the results from the 2008 annual revision of the national income and product accounts. The "Standard Fixed Assets Tables" present estimates of net stocks, depreciation, fixed investment and the average age of net stocks for fixed assets and consumer durable goods. The corresponding "Detailed Fixed Assets Tables" present detailed estimates of net stocks, depreciation, and investment by type and by NAICS industry for private residential and nonresidential fixed assets. The reconciliation tables present the relationship between private fixed investment in the Fixed Assets Accounts to corresponding items in the National Income and Product Accounts. Note, "Historical-Cost Investment" has been renamed to "Investment."

February 26, 2008
An updated table and text presenting rates of depreciation, service lives, declining-balance rates, and Hulten-Wykoff categories is now available.

September 11, 2007
Newly available private fixed investment reconciliation tables are now available. These tables present the relationship between private fixed investment in the Fixed Assets Accounts to corresponding items in the National Income and Product Accounts.

August 22, 2007
The "Detailed Fixed Assets Tables" have been updated to incorporate the results from the 2007 annual revision of the national income and product accounts. They reflect new estimates for 2006 and revised estimates for 2004-2005. These tables present detailed estimates of net stocks, depreciation, and investment by type and by NAICS industry for private residential and nonresidential fixed assets.

August 8, 2007
The "Standard Fixed Assets Tables" have been updated to incorporate the results from the 2007 annual revision of the national income and product accounts. They reflect new estimates for 2006 and revised estimates for 2004-2005. These tables present estimates of net stocks, depreciation, fixed investment and the average age of net stocks for fixed assets and consumer durable goods. The corresponding "Detailed Fixed Assets Tables" will be released in the near future.